Kevin Durant gifted Warriors an absurdly good offseason

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I’m grading every team’s offseason based on where the team stands now relative to its position entering the offseason. A ‘C’ means a team is in similar standing, with notches up or down from there.

The Warriors’ 2016 offseason sent shockwaves through the league, sparking questions about competitive balance and whether the entire system required reform. Think about that for a moment. The Warriors’ summer of 2016 was so incredible, it became a referendum on the NBA itself.

We didn’t even fully understand how incredible it was until this summer.

Forget the attention and pressure. Ignore industry-specific factors, like who beat whom in the playoffs. The Warriors wooed Kevin Durant with many of the same reasons we choose jobs – pay, work environment, location. Durant picked a max salary from one of the NBA’s most successful teams in the trendy Bay Area. It was a reasonable decision.

Golden State followed that with an unreasonably good 2017 offseason.

The Warriors impressed Durant so much, they didn’t even need to pay the max to keep him.

Everything fell into place from there for Golden State, which secured its place as a budding dynasty. The defending champions enter next season even stronger.

Durant’s discount from his max salary ($34,682,550) to the Non-Bird Exception ($31,848,120) allowed the Warriors to retain Andre Iguodala‘s and Shaun Livingston‘s Bird Rights. Durant’s discount from the Non-Bird Exception to his actual salary ($25 million) effectively serves as a wealth transfer from the millionaire player to the team’s billionaire owners. His $6,848,120 concession, based on the current roster, will save Golden State more than $30 million in salary and luxury tax.

So, now the Warriors are more equipped to win and turn a bigger profit.

Stephen Curry re-signed on a five-year super-max deal, and he didn’t even get a player option. Golden Sate signed the NBA’s two best free agents, and the only drama was over just how team-friendly their contracts would be. At least Curry got every last dollar.

The Warriors also signed Nick Young (taxpayer mid-level exception) and Omri Casspi (minimum) – luxuries for a team already running circles around the rest of the league. Young has become a 3-point specialist who tries defensively, and he’ll provide excessive firepower in limited minutes behind Klay Thompson. A combo forward, Casspi fits well in the small-ball lineups Golden State has popularized.

Zaza Pachulia (Non-Bird Exception), David West (minimum) and JaVale McGee (minimum) re-signed. A formidable big-man rotation for less than most teams spend on a single moderately helpful center. The Warriors are just operating in a different world than everyone else.

Case in point, Jordan Bell. The Warriors paid the Bulls a record $3.5 million for the No. 38 pick to get Bell, a versatile defender who’s perfectly cast as Draymond Green‘s understudy. But because drafted players can count less toward the tax, signing a rookie free agent to a minimum deal instead of acquiring Bell would’ve cost Golden State $2,131,243 more in luxury tax. Deduct that from the $3.5 million and consider Bell’s talent, and it’s a clear win for Golden State.

The Warriors just keep getting all those moves, big and small, right.

The repeater tax and raises for Thompson and Green loom. Guaranteeing the 33-year-old Iguodala $48 million and 31-year-old Livingston $18 million limits flexibility. Teams don’t remain elite forever.

But Golden State is riding its wave – on and off the court – higher than maybe any team ever.

Offseason grade: A